Mass. Gen. Laws ch. 59 § 36
Current through Chapter 223 of the 2024 Legislative Session
Assessors shall ascertain as nearly as possible the particulars of the personal estate, and of the real estate in possession or occupation, as owner or otherwise, of any person not bringing in such list, and shall estimate its just value, according to their best information and belief.
Mass. Gen. Laws ch. 59, § 36